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  <titleInfo>
    <title>Studies in the History of Tax Law, Volume 6</title>
  </titleInfo>
  <name type="personal">
    <namePart>Tiley, John</namePart>
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  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
    </place>
    <publisher>Hart Publishers</publisher>
    <dateIssued>2013</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>1 online resource (568 p.)</extent>
  </physicalDescription>
  <abstract>These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914-1956; law and administration in capital allowances 1878- 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869-1908); the policy of the medicine stamp duty; 'Danegeld' - from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824-1839; the taxation history of China; taxing bachelors in America: 1895-1939; Dutch Tax reform under Napoleon; and the last decade of estate duty.</abstract>
  <note>Free-to-read Unrestricted online access star</note>
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  <note>English</note>
  <subject authority="bicssc">
    <topic>Legal history</topic>
  </subject>
  <subject authority="bicssc">
    <topic>Taxation &amp; duties law</topic>
  </subject>
  <subject>
    <topic>history of law</topic>
  </subject>
  <subject>
    <topic>income tax law</topic>
  </subject>
  <subject>
    <topic>tax law</topic>
  </subject>
  <identifier type="isbn">9781782253204;9781782253198;9781782253198</identifier>
  <identifier type="uri">https://directory.doabooks.org/handle/20.500.12854/28678</identifier>
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    <url>https://directory.doabooks.org/handle/20.500.12854/28678</url>
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  <accessCondition type="useAndReproduction">All rights reserved</accessCondition>
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    <recordCreationDate encoding="marc">210210</recordCreationDate>
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